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How Are Earnings Managed? Examples from Auditors

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References

2001The theory and practice of corporate finance: evidence from the field5,947 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1981Categories and Concepts2,651 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
2000Research design issues in earnings management studies998 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
1996Causes and Effects of Discretionary Asset Write-Offs654 cited
1999Earnings-based bonus plans and earnings management by business-unit managers569 cited
1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices

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553 cited

1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited

1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited

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2006A Political–economic Analysis of Auditor Reporting and Auditor Switches286 cited
2008Earnings Management in Family Firms: Evidence From R&D Cost Capitalization in Italy260 cited
2011Institutional investors, shareholder activism, and earnings management259 cited
2006Financial Reporting Transparency and Earnings Management (Retracted)232 cited
2013How far can we trust earnings numbers? What research tells us about earnings management225 cited
2006The Implications of Accounting Distortions and Growth for Accruals and Profitability214 cited
2009Earnings management or forecast guidance to meet analyst expectations?182 cited
2011Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees169 cited
2008Do Acquirers Manage Earnings Prior to a Share for Share Bid?166 cited
2004The Implications of Accounting Distortions and Growth for Accruals and Profitability161 cited
2010Short-Term Accruals and the Pricing and Production of Audit Services160 cited
2006Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers*144 cited
2010The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?140 cited
2006Field-Based Research in Accounting: Accomplishments and Prospects138 cited
2008Capitalization of R&D costs and earnings management: Evidence from Italian listed companies132 cited
2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective130 cited